For each of the following inventory items, determine whether a write-down is required (Yes or No). All information is provided.

A manufacturer produces four products, each using a different raw material. The following table provides cost and market value information on these inventories. (Click the icon to view the data.) Requirement For each of the following inventory items, determine whether a write-down is required. (NRV = Net realizable value.) Cost Replacement NRV Write-down i Data Table - X per cost per required? Inventory item unit per unit unit Yes/No Finished good A $ 80 - $ 110 Cost per Replacement Net realizable Raw material A 60 $ 50 Inventory item unit cost value Finished good B 80 130 Finished good A $ 80 110 Raw material B 60 70 Raw material A 60 $ 50 Finished good C 80 30 Finished good B 80 130 Raw material C 60 55 Raw material B 60 70 Finished good D 80 180 Finished good C 80 30 Raw material D 60 45 Raw material C 60 $ 55 Finished good D 80 180 Raw material D 60 45 Print Done